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并购企业整合期财务风险的种类和成因

The Types and Reasons for Financial Risk for M&A Enterprise in Conformity Period

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【作者】 阎军赵建华高凤彦佘廉

【Author】 YAN Jun,SHE Lian,ZHAO Jian-hua,GAO Feng-yan(1. Hebei University of Science and Technology, Shijiazhuang Hebei, 050018; 2.Wuhan University of Technology, Wuhan Hubei, 430063)

【机构】 河北科技大学武汉理工大学 河北石家庄050018河北石家庄050018湖北武汉 430063

【摘要】 在对企业的并购、整合、财务风险定义基础上,把企业并购整合期内的财务风险分为外因性财务风险和内因性财务风险,外因性财务风险又分为具体环境风险和宏观环境风险,内因性财务风险又分为财务组织机制风险、理财风险、财务行为人风险,并探究了各种财务风险的成因。

【Abstract】 The paper describes and defines the meaning of enterprise merger and acquisition, conformity as well as financial risk, and it also analyzes the types and reasons for the financial risk met by the M&.A enterprise in time of conformity , including the financial risk of external cause and the financial risk of internal cause , such as risk of financial organization, risk of financial management and risk of financial people.

【关键词】 并购整合管理财务风险
【Key words】 merger and acquisitionconformityfinancial risk
【基金】 国家自然科学基金(批准号:79570053)资助课题
  • 【文献出处】 河北科技大学学报(社会科学版) ,Journal of Hebei University of Science and Technology(Social Sciences) , 编辑部邮箱 ,2001年02期
  • 【分类号】F275.2
  • 【被引频次】23
  • 【下载频次】660
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